https://www.taxtmi.com/caselaws?id=438168 The Department's appeal was dismissed, affirming that the respondent was not liable to pay service tax under the reverse charge mechanism. The respondent, M/s Afflatun International, was entitled to a refund without the limitation constraints of section 11-B of the Excise Act. The Commissioner (Appeals) found that the respondent was not required to pay service tax and that the activities undertaken did not attract service tax. The principles of unjust enrichment were deemed not applicable, and the Tribunal held that the limitation period under section 11-B does not bar refunds for amounts paid under a mistaken notion. en-us Tue, 16 May 2023 00:00:00 +0530 Wed, 24 May 2023 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438168 The Department's appeal was dismissed, affirming that the respondent was not liable to pay service tax under the reverse charge mechanism. The respondent, M/s Afflatun International, was entitled to a refund without the limitation constraints of section 11-B of the Excise Act. The Commissioner (Appeals) found that the respondent was not required to pay service tax and that the activities undertaken did not attract service tax. The principles of unjust enrichment were deemed not applicable, and the Tribunal held that the limitation period under section 11-B does not bar refunds for amounts paid under a mistaken notion. Case-Laws Service Tax Tue, 16 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438168